SUPPLEMENTAL BALANCE SHEET INFORMATION |
SUPPLEMENTAL BALANCE SHEET INFORMATION Accounts Payable and Accrued Liabilities consisted of the following: | | | | | | | | | | | | | December 31, | | 2021 | | 2020 | Accrued compensation expense | $ | 204,446 | | | $ | 165,023 | | Accounts payable and accrued operating expenses | 193,003 | | | 191,429 | | Accrued rebates payable | 47,987 | | | 65,526 | | Accrued royalties payable | 15,215 | | | 17,155 | | Lease liabilities | 10,464 | | | 11,754 | | Deferred revenue | 6,956 | | | 152 | | Forward foreign currency exchange contracts | 6,263 | | | 17,798 | | Value added taxes payable | 1,935 | | | 9,562 | | Accrued income taxes | 1,213 | | | 9,661 | | Other | 4,108 | | | 4,488 | | Total accounts payable and accrued liabilities | $ | 491,590 | | | $ | 492,548 | |
The roll forward of significant estimated accrued rebates and reserve for cash discounts for the years ended December 31, 2021, 2020 and 2019, were as follows: | | | | | | | | | | | | | | | | | | | | | | | | | Balance at Beginning of Period | | Provision for Current Period Sales | | Payments | | Balance at End of Period | Year ended December 31, 2021: | | | | | | | | Accrued rebates | $ | 65,526 | | | $ | 116,691 | | | $ | (134,230) | | | $ | 47,987 | | Reserve for cash discounts | $ | 1,716 | | | $ | 16,003 | | | $ | (15,706) | | | $ | 2,013 | | | | | | | | | | Year ended December 31, 2020: | | | | | | | | Accrued rebates | $ | 57,163 | | | $ | 113,165 | | | $ | (104,802) | | | $ | 65,526 | | Reserve for cash discounts | $ | 1,889 | | | $ | 17,191 | | | $ | (17,364) | | | $ | 1,716 | | | | | | | | | | Year ended December 31, 2019: | | | | | | | | Accrued rebates | $ | 43,116 | | | $ | 91,748 | | | $ | (77,701) | | | $ | 57,163 | | Reserve for cash discounts | $ | 1,197 | | | $ | 15,335 | | | $ | (14,643) | | | $ | 1,889 | |
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